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Addressing business needs: A creative module for teaching data macros in an accounting information systems course

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  • Singh, Anil
  • Mangalaraj, George
  • Taneja, Aakash

Abstract

Although database technology has advanced considerably, Accounting Information Systems (AIS) courses in business schools generally include only the basic aspects of databases, such as creating tables, queries, forms, reports and relationships between tables. One advanced topic that can be covered to enrich such courses is “triggered events.” Triggered events are useful in implementing accounting processes, such as data validation, control and exception reporting in databases. To date, teaching triggered events required enterprise-level database systems, thereby making it difficult to replicate in an introductory class. However, data macro features introduced in the 2010 version of Microsoft Access can now be used to teach such concepts in an easy-to-use interface. The proposed module in data macros helps students gain the ability to implement validity control and exception-reporting in databases. In addition, the module helps accounting students realize the importance of databases in meeting certain accounting needs. The effectiveness of the proposed module was assessed by an exercise and a survey.

Suggested Citation

  • Singh, Anil & Mangalaraj, George & Taneja, Aakash, 2014. "Addressing business needs: A creative module for teaching data macros in an accounting information systems course," Journal of Accounting Education, Elsevier, vol. 32(1), pages 61-75.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:1:p:61-75
    DOI: 10.1016/j.jaccedu.2014.01.003
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    References listed on IDEAS

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    1. Schoderbek, Michael, 2011. "Accounting for mergers and reverse mergers: An instructional assignment using SEC Form 10-K and S-4 disclosures," Journal of Accounting Education, Elsevier, vol. 29(2), pages 122-141.
    2. Gregory Stoner, 2009. "Accounting Students' IT Application Skills over a 10-year Period," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 7-31.
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